“...The countries that have ratified the Kyoto Protocol have pledged to limit global warming by reducing the demand for fossil fuels. But what about supply? If...”

“...This study is an empirical analysis of the impact of direct tax revenue budgeting errors on fiscal deficits. Using panel data from 26 Swiss cantons between...”

“...Empirical research about tax evasion and the informal economy has exploded in the past few decades, seeking to shed light on the magnitude and (especially...”

“...This paper considers two empirical questions about tax incentives: (i) are incentives used as tools of tax competition and (ii) how effective are incentives in...”

“...From a theoretical point of view, the relationship between corruption and the shadow economy is ambiguous: They can either be substitutes or complements. This...”

“...The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate...”

“...International Tax and Public Finance, 10, 107–126, 2003 null C 2003 Kluwer Academic Publishers. Printed in The Netherlands. Evaluating T ax Policy for Location...”

“...International Tax and Public Finance, 12, 493–513, 2005 c 2005 Springer Science + Business Media, Inc. Printed in the Netherlands. Ta x Mimicking and Y...”

“...textabstractWe assess the quantitative impact of two reforms to corporation tax, which would eliminate the differential treatment of debt and equity: the...”